nd, Floor, CM Complex, Kalavath Road, Palarivattom, Kochi ... · PDF fileTHOUGHT the Month The...

2nd, Floor, CM Complex, Kalavath Road, Palarivattom, Kochi, Kerala, India-682025Landline : +0484 - 2349136 | O�. +91 9633004388 | Mob: +91 999 5026606

www.vja.net.in | [email protected]

2nd Floor, CM Complex, Kalavath Road, Palarivattom, Cochin - 682025. Landline : +0484 - 2349136 | Off : +91 9633004388 | Mob : +91 9995026606 | www.vja.net.in | [email protected]

Contact Numbers Sl.No Department Official Contact No 1 Registrar of Companies, Kerala 0484-2421489 2 Income Tax Department, Cochin 0484-2390883 3 Service Tax Department, Cochin 0484-2390404 4 Sales Tax department, Mattanchery 0484-2225979 5 Sales Tax department, Thripunithura 0484-2782186 6 Sales Tax department, M G Road , Cochin 0484-2359440 7 Provident Fund, Cochin 0484-2341569 8 Employee State Insurance, Cochin 0484-2367087 9 Directorate General of Foreign Trade, Cochin 0484-2427397 10 Reserve Bank of India, Kerala 0484-2400985 11 Cochin Special Economic Zone, Cochin 0484-2413111 12 Ministry of Corporate Affairs, Enquiry 011-23386110 13 Income Tax-Toll Free 1800 4250 0025 14 E-TDS Toll Free 1800 1030 344 E-Forms Links Sl.No E-Filing Links 1 Income Tax Return https://incometaxindiaefiling.gov.in/ 2 Service Tax Return http://www.aces.gov.in/STASE/ui/jsp/common/switch.do?prefix=/ui/jsp/common&page=/loginpage.do 3 KVATS Return https://comtax.kerala.gov.in/web/iCOMITRAX/loginRPS.jsp 4 Tax Deducted at Source (TDS) https://www.tdscpc.gov.in/app/login.xhtml 5 Provident Fund (PF) http://www.epfindia.com/site_en/E-Return.php 6 Employee State Insurance (ESI) http://www.esic.in/ESICInsurance1/ESICInsurancePortal/PortalLogin.aspx 7 Special Economic Zone (SEZ) Reports http://115.119.253.19/sez_unit/ 8 Software Technology parks of India(STPI) Reports https://www.stpi.in/l1010l2010S301600l40192 9 Foreign Contribution regulation Act (FCRA) http://fcraonline.nic.in/ Important Links Sl.No Department Links Ministry of Corporate Affairs 1 Official site http://www.mca.gov.in/MCA21/ 2 Name availability http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=16 3 Ministry of Commerce and Industry http://164.100.176.38/tmrpublicsearch/frmmain.aspx Income Tax Department 4 Official website http://www.incometaxindia.gov.in/ 5 Payment of taxes/TDS https://onlineservices.tin.nsdl.com/etaxnew/tdsnontds.jsp 6 Filing of income tax returns and tax credits https://incometaxindiaefiling.gov.in/ 7 e-TDS related https://www.tdscpc.gov.in/app/dedregs1.xhtml Central Board of Excise & Customs 8 Official website http://www.cbec.gov.in 9 Filing of excise and service tax returns http://www.aces.gov.in/STASE/ui/jsp/common/switch.do?prefix=/ui/jsp/common&page=/loginpage.do 10 Payment of taxes https://cbec.nsdl.com/EST/InputPageForEPaymentServlet Special Economic Zones 11 Cochin Special Economic Zones http://www.csez.com/ 12 Infopark, Cochin http://www.infopark.in/ 13 Reserve Bank of India https://www.rbi.org.in/ 14 Commercial Taxes Department http://keralataxes.gov.in/

THOUGHTthe

Month

The calendar captures only key compliance dates . It does not include dates for filing of revised returns, due dates for filing of refund applications or replies to notices and appeals or any situation specific date.Due dates for GST have been provided based on the draft GST law issued by the GOI.We shall not be liable for any claims/liabilities relating to this information.


It Doesn’t Matter Where You Came From. All That Matters Is Where You Are Going.

Brian Tracy

JANUARY04

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31

SEZ - NSDL MPR

Service Tax PaymentExcise Duty Payment

TDS e - Payment / TCS RemittanceSTPI MPR / SEZ MPRPayment of STT

File ER-1/ER-2/ER-6Shop & Establishment Act - File Return in Form H

Form 27 EQ / Form 5&10QPR of STPIP F PaymentVAT Payment/ Returns - Category I

VAT Payment/Returns - Category IIFile ER-3

ESI Payment

VAT Payment/Returns - Category IIIMonthly Abstract Form 12A

Form A-3 (SEZ) / 26QBIssue Form 27D

eTDS Form 24Q/26Q/26QAA/27QForm OIAVAT Audit Report in Form 13/13A - CorporatesFactories Act - Annual Return in Form 21

SUN MON TUE WED THU FRI SAT

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THOUGHTthe

Month



Think Big And Don’t Listen To People Who Tell You It Can’t Be Done. Life’s Too Short To Think Small.

Tim Ferriss

04

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28

SEZ - NSDL MPR


TDS e - Payment / TCS RemittanceSTPI MPR / SEZ MPRPayment of STT

File ER-1/ER-2/ER-6

Form 16A Due date / Form 5 &10P F PaymentVAT Payment / Returns - Category I

VAT Payment / Returns - Category II

ESI Payment

VAT Payment / Returns - Category IIIMonthly Abstract Form 12A

Professional Tax Payment 26QB

FEBRUARY SUN MON TUE WED THU FRI SAT

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THOUGHTthe

Month



You Can Develop Any Habit Or Thought Or Behavior That You Consider Desirable Or Necessary.

Brian Tracy

MARCH 04

06

07

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SEZ - NSDL MPR

Excise Duty Payment

TDS e - Payment / TCS remittanceSTPI MPR / SEZ MPRPayment of STT

File ER-1/ER-2/ER-6

Advance TaxForm 5&10P F PaymentVAT Payment / Returns Category I

VAT Payment/Returns - Category II

ESI Payment

26QB

VAT Payment / Returns - Category IIIMonthly Abstract Form 12A

Service Tax PaymentExcise Duty PaymentLast date for filing Income Tax Return for the AY 2016-2017


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THOUGHTthe

Month



The Only Place Where Success Come Before Work Is In The Dictionary.

Vidal Sassoon

APRIL04

07

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SEZ - NSDL MPR

STPI MPRSEZ MPRPayment of STT

File ER-1/ER-2/ER-6Shop & Establishment Act - File Return in Form H

P F PaymentForm 5&10QPR of STPIVAT Payment/ Returns - Category I

File ER-3VAT Payment/ Returns - Category II

ESI Payment

Service Tax Return (ST-3)VAT Payment / Returns - Category IIIMonthly Abstract Form 12A

Form A-3 (SEZ)PF Yearly Returns Form 6A/Form 3ACompounding application / Annual return/StockTDS remittance & 26QB / TCS remittanceForm 61


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THOUGHTthe

Month



A Clear Vision, Backed By Definite Plans, Gives You A Tremendous Feeling Of Confidence

And Personal Power.Brian Tracy

MAY04

06

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12

13

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21

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31

SEZ - NSDL MPR


TDS Remittance / TCS RemittanceSTPI MPR / SEZ MPRPayment of STT

File ER-1/ER-2/ER-6GSTR-1 (Return of Outward Supplies), GST TDS Payment, TCS & e-Com Return

Monthly ESI Returns

ISD Return

Composition Taxable Person

Form 27 EQP F PaymentForm 5&10VAT Payment/ Returns - Category IGST-2 (Return of Inward Supplies)

VAT Payment/ Returns - Category IIGST-3 (Monthly Return)

ESI Payment

Monthly Abstract Form 12AVAT Payment / Returns - Category III

26QBIssue Form 27D

eTDS Form 24Q/26Q/27QForm 16 / Form 61A / Form 22 / Form 49A


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THOUGHTthe

Month



The Person Who Says It Cannot Be Done Should Not Interrupt The Person Who Is Doing It.

Chinese Proverb

JUNE04

06

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07

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SEZ - NSDL MPR


ISD Return


TDS Remittance / TCS Remittance STPI MPR / SEZ MPRPayment of STT


Form 16A Due dateAdvance TaxP F PaymentForm 5&10VAT Payment/ Returns - Category IGST-2 (Return of Inward Supplies)


ESI payment

Monthly Abstract Form 12AVAT Payment/ Returns - Category III26QB / Form26QAARefund of Input Tax CreditsReturn Filing for STTGoods Carriage Operator - FORM 15I/15J


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THOUGHTthe

Month



Develop An Attitude Of Gratitude, And Give Thanks For Everything That Happens To You, Knowing That Every Step

Forward Is A Step Toward Achieving Something Bigger And Better Than Your Current Situation.

Brian Tracy

JULY01

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MBP - 1- Interest of Director

SEZ - NSDL MPR

ISD Return




File ER-1/ER-2/ER-6Shop & Establishment Act - File Return in Form HGSTR-1 (Return of Outward Supplies), GST TDS Payment, TCS & e-Com Return

Form 27 EQP F PaymentForm 5&10VAT Payment/ Returns - Category IQPR of STPIRBI-FDI/FLA ReturnFactories Act - Half Yearly Return in Form 22GST-2 (Return of Inward Supplies)

File ER-3VAT Payment/ Returns - Category IIGST-3 (Monthly Return)

ESI Payment

Monthly Abstract Form 12AVAT Payment/ Returns - Category IIIForm A-326QBIssue Form 27D

File IT-ReturneTDS Form 24Q/26Q/27QForm26QAA


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THOUGHTthe

Month



Move Out Of Your Comfort Zone. You Can Only Grow If You Are Willing To Feel Awkward And

Uncomfortable When You Try Something New.Brian Tracy

AUGUST 04

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06

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SEZ - NSDL MPR

ISD Return



File ER-1/ER-2/ER-6GSTR-1 (Return of Outward Supplies), GST TDSPayment, TCS & e-Com Return

P F PaymentForm 16A Due Date / Form 5&10GST-2 (Return of Inward Supplies)VAT Payment/ Returns - Category I


ESI payment


Monthly Abstract Form 12AVAT Payment/ Returns - Category III

26QB

Professional Tax Payment


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THOUGHTthe

Month



All Our Dreams Can Come True If We Have The Courage To Pursue Them

Walt Disney

SEPTEMBER04

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SEZ - NSDL MPR

ISD Return


TDS remittance / TCS RemittanceSTPI MPR / SEZ MPR Payment of STT


Advance TaxP F PaymentVAT Payment / Returns - Category IGST-2 (Return of Inward Supplies)Form 5 &10


GST-3 (Monthly Return)VAT Payment/ Returns - Category II

ESI Payment


26QBAGM/ Filing AA/AR by OPCForm 3CA/3CB & 3CDFile IT Return


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THOUGHTthe

Month



Think Continually About What You Want, Not About The Things You Fear.

Brian Tracy

OCTOBER04

06

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SEZ - NSDL MPR

Service Tax PaymentExcise Duty PaymentTDS remittance / TCS RemittanceSTPI MPR / SEZ MPR Payment of STT

File ER-1/ER-2/ER-6Shop & Establishment Act - File Return in Form HGSTR-1 (Return of Outward Supplies), GST TDS Payment, TCS & e-Com Return

ADT-1/GNL-2


ISD Return

Form 27 EQ / Form 5&10P F PaymentVAT Payment/ Returns - Category IQPR of STPIGST-2 (Return of Inward Supplies)

VAT Payment/ Returns - Category IIGST-3 (Monthly Return)File ER-3

ESI Payment

File ST-3Monthly Abstract Form 12AVAT Payment/ Returns - Category III

Annual Accounts [ AOC-4]

Form A-326QBIssue Form 27DeTDS Form 24Q/26Q/27QForm26QAA / Form 61Factories Act - Renewal of Licence


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THOUGHTthe

Month



Optimism Is The One Quality More Associated With Success And Happiness Than Any Other.

Brian Tracy

NOVEMBER04

02

11

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18

06

07

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15

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28

30

SEZ - NSDL MPR

VAT audit report in Form13/13A

Monthly ESI Returns

ISDReturn


Service Tax PaymentExcise Duty PaymentTDS Remittance / TCS RemittanceSTPI MPR / SEZ MPR Payment of STT


Form 16A Due Date / Form 5 &10P F PaymentVAT Payment/ Returns - Category IGST-2 (Return of Inward Supplies)


ESI Payment


Annual return(MGT-7)

Annual Return Under Excise & STIT Returns/92E26QBShop & Establishment Act - Renewal of RegistrationForm 64


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THOUGHTthe

Month



Success Does Not Consist In Never Making Mistakes, But In Never Making The Same One A Second Time.

George Bernard Shaw

DECEMBER 04

13

06

07

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25

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31

SEZ - NSDL MPR

ISD Return


TDS Remittance / TCS Remittance Payment of STTSTPI MPR / SEZ MPR

File ER-1/ER-2/ER-6GSTR-1 (Return of Outward Supplies), GST TDS Payment, TCS & e-Com return

Advance TaxP F PaymentForm 5&10VAT Payment/ Returns - Category IGST-2 (Return of Inward Supplies)


ESI payment


26QB

VAT Audit Report in Form 13/13A- Non Corporates


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31


Q1

Sl No Date Law Sections Statements/ returns/certificates to be issue/furnished Form No Rule

1 31-Jan-17 Income Tax Act,1961 192(1),192(1A),200(3) Quarterly statements u/s 200(3) for salary cases 24Q 31A2 31-Jan-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases 26Q 31A3 31-Jan-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases 27Q 31A4 15-Jan-17 Income Tax Act,1961 206C(1) Quarterly statements u/s 206C(3) for TCS 27EQ 31AA

5 15-Feb-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary 16A 31

6 30-Jan-17 Income Tax Act,1961 206C(5) Quarterly TCS certificates 27D 37D7 31-Jan-17 Income Tax Act,1961 192(1),192(IA),200(3) Quarterly statements u/s 200(3) for salary cases by Govt.offices 24Q 31A8 31-Jan-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases by Govt.offices 26Q 31A9 31-Jan-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases by Govt offices 27Q 31A

10 31-Jan-17 Income Tax Act,1961 206A(1) Quarterly returns by Banks/Co-operative Co/Public sector Co u/s206A disclosing interest payments 26QAA 31ACA

11 15-Feb-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary by Govt Offices 16A 31

Q2

1 31-May-17 Income Tax Act,1961 192(1),192(1A),200(3) Quarterly statements u/s 200(3) for salary cases 24Q 31A2 31-May-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases 26Q 31A3 31-May-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases 27Q 31A4 15-May-17 Income Tax Act,1961 206C(1) Quarterly statements u/s 206C(3) for TCS 27EQ 31AA

5 15-Jun-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary 16A 31

6 30-May-17 Income Tax Act,1961 206C(5) Quarterly TCS certificates 27D 37D7 31-May-17 Income Tax Act,1961 192 & 203 Annual TDS certificate for Salary income 16 318 31-May-17 Income Tax Act,1961 NA Return of tax deduction from contribution paid by trustee of approved superannuation fund NA NA9 30-Jun-17 Income Tax Act,1961 206A(1) Quarterly returns by Banks/Co-operative Co/Public sector Co u/s206A disclosing interest payments 26QAA 31ACA

Q3

1 31-Jul-17 Income Tax Act,1961 192(1),192(1A),200(3) Quarterly statements u/s 200(3) for salary cases 24Q 31A2 31-Jul-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases 26Q 31A3 31-Jul-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases 27Q 31A4 15-Jul-17 Income Tax Act,1961 206C(1) Quarterly statements u/s 206C(3) for TCS 27EQ 31AA

5 15-Aug-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary 16A 31

6 30-Jul-17 Income Tax Act,1961 206C(5) Quarterly TCS certificates 27D 37D7 31-Jul-17 Income Tax Act,1961 192(1),192(IA),200(3) Quarterly statements u/s 200(3) for salary cases by Govt.offices 24Q 31A8 31-Jul-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases by Govt.offices 26Q 31A9 31-Jul-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases by Govt offices 27Q 31A

10 15-Aug-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary by Govt Offices 16A 31

11 31-Jul-17 Income Tax Act,1961 206A(1) Quarterly returns by Banks/Co-operative Co/Public sector Co u/s206A disclosing interest payments 26QAA 31ACA

INCOME TAX LAW


Q4

1 31-Oct-17 Income Tax Act,1961 192(1),192(1A),200(3) Quarterly statements u/s 200(3) for salary cases 24Q 31A2 31-Oct-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases 26Q 31A3 31-Oct-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases 27Q 31A4 15-Oct-17 Income Tax Act,1961 206C(1) Quarterly statements u/s 206C(3) for TCS 27EQ 31AA

5 15-Nov-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary 16A 31

6 30-Oct-17 Income Tax Act,1961 206C(5) Quarterly TCS certificates 27D 37D7 31-Oct-17 Income Tax Act,1961 192(1),192(IA),200(3) Quarterly statements u/s 200(3) for salary cases by Govt.offices 24Q 31A8 31-Oct-17 Income Tax Act,1961 193 to 194D & 194EE to 194LA,200(3) Quarterly statements u/s 200(3) for other than salary cases by Govt.offices 26Q 31A9 31-Oct-17 Income Tax Act,1961 194E,194LB,194LC,195,196A,196B,196C,196D,200(3) Quarterly statements u/s 200(3) for non-residents cases by Govt offices 27Q 31A

10 31-Oct-17 Income Tax Act,1961 206A(1) Quarterly returns by Banks/Co-operative Co/Public sector Co u/s206A disclosing interest payments 26QAA 31ACA

11 15-Nov-17 Income Tax Act,1961 193,194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194-I,194J,194LA,194LB,194LC,195,196B,196C & 196D Quarterly TDS certificate relating to payments other than salary by Govt Offices 16A 31

Advance tax 1 15/03/17 Income Tax Act,1961 211 Payment of last instalment of advance incometax by all assessees ITNS 2802 15/06/17 Income Tax Act,1961 211 Payment of first instalment of advance incometax by all assessees ITNS 280

3 15/09/17 Income Tax Act,1961 211 Payment of second instalment of advance incometax by corporate assessees and first such installment by non-corporate assessees ITNS 280

4 15/12/17 Income Tax Act,1961 211 Payment of third instalment of advance incometax by corporate assessees and second installment by other assessees assesses ITNS 280

Income tax1 31/07/17 Income Tax Act,1961 139(1) Return by non-corporate assessee(ITR-1,ITR-2,ITR-3,ITR 4S,ITR-4,ITR-5) 12

2 30/09/17 Income Tax Act,1961 139(1) Return of income/wealth by assessee not required to furnish report under section 92E(ITR-6,ITR-4,ITR-5 and ITR-3) 12

3 30/11/17 Income Tax Act,1961 92E Submission of Transfer Pricing Report

1 On the day of deduction Income Tax Act,1961 192 to 94,194A,194B,194C,194D,194E,194EE,194F,194G,194H,194I,194J,194LA,194LB,194LC,195,196B,196C and 196D Deposit of tax deducted by or on behalf of the Government by book entry No challan 30

2 Within 10 days from end of month Income Tax Act,1961 192 to 94,194A,194B,194C,194D,194E,194EE,194F,194G,194H,194I,194J,194LA,194LB,194LC,195,196B,196C and 196D Book adjustment statement Form 24G 30

3 Within 30 days from end of month of deduction Income Tax Act,1961 194IA Deposit of tax deducted under section 194IA 26QB 30 and

31A

4Within 15 days from the due date for furnishing the challan cum statement in Form No.26QB

Income Tax Act,1961 194IA Furnishing of TDS certificate to payee regarding. TDS on payment on transfer of certain immovable property 16B 31

5 Within 15 days from the end of the month Income Tax Act,1961 NA Statement filed by stock exchange regarding transactions registered in the system which are

modified 3BB 6DDA

6 Within one week fom the end of month of deduction Income Tax Act,1961

192 to 194,194A,194B,194BB,194C,194D,194E,194EE,194F,194G,194H,194I,194G,194H,194J,194LA,194LB,194LC,195,196B,196C and 196D

Deposit of TDS by Govt employees and other than Govt employees (Other than in month of March) ITNS 281 30

7 Income Tax Act,1961 Section 285 r.w.r 114DA Submission of annula statement by Liaison office Form 49C Rule114DA

INCOME TAX LAW

2nd Floor, CM Complex, Kalavath Road, Palarivattom, Cochin - 682025 Lan. : +0484 - 2349136 |Off : +91 9633004388 | Mob : +91 9995026606 | www.vja.net.in | [email protected]

Central Excise Duty: Periodical returns

Form Description Who is required to file Time limit

ER-1 Monthly Return By Large Units Manufacturers not eligible for SSI units 10th of following month

ER-2 Return by EOU EOU Units 10th of following month

ER-3 Quarterly Return by SSI Assessees availing SSI concession 20th of following quarter

MGT-7 Annual returns Sec 94(1) of the Co.Act,2013 r.w.r 11.12 of Companies (Management and Administration) Rules, 2014 60 days from AGM

AOC-4 Annual accounts Sec 137(1) of the Co.Act,2013 r.w.r 12 of Companies (Accounts) Rules, 2014 30 days from AGM

ADT-1 Notice of appointment of auditor Sec 139(1) of the Co.Act,2013 r.w.r 4(2) of Companies (Audit and accounts) Rules, 2014 15 days from AGM

Under Section 254 of Kerala Municipal Act, 1994,it is mandatory for all employees who are drawing a half yearly salary of more than Rs. 12,000/- to pay profession tax. This tax is to be paid to the respective corporation/ municipality in which the company is situated. The tax slab is as mentioned in the below table.

Sl.No Half Yearly Income Half Yearly Tax

1 Rs 12,000 to Rs 17,999. Rs 120

2 Rs 18,000 to Rs 29,999 Rs 180

3 Rs 30,000 to Rs 44,999 Rs 300

4 Rs 50,000 to Rs 59,999 Rs 450

5 Rs 60,000 to Rs 74,999 Rs 600

6 Rs 75,000 to Rs 99,999 Rs 750

7 Rs 1,00,000 to Rs 1,24,999 Rs 1,000

8 Rs 1,25,000 and above Rs 1,250

The Profession Tax for the first half year (April – September) should be paid on or before August 31 and for the second half year (October – March) should be paid on or before February end. Normally the Secretary, Corporation/Municipality will issue a notice to the Managing Director/ Owner of the company to intimate the payment of profession tax for the corresponding period. The delayed payment will attract a penalty at the rate of 1% per month. The penalty for not paying the profession tax will be a fine of Rs. 5000/-.

For the submission of professional tax, it is mandatory that the details are furnished in the format given below.

Sl.No Name Designation Monthly Salary Salary x 6 months Profession Tax

For the calculation of salary; Basic, Special Allowance, Dearness Allowance, Bonus, Extra Income (arrears, leave surrender etc if any one) are to be added. A declaration by authorized authority that they have included all the employees for the payment of profession tax, company seal, authorized signatory are also essential. The photocopy/ original of the profession tax payed for the previous period (if available) is to be submitted while submitting the tax.

On submission of tax, the company will be issued with a receipt by Secretary, Corporation/ Municipality.

Company Law

Professional Tax (PT)

Kerala Value Added Tax (KVAT)

Section/Rule Period Form

Section 13 read with Rule 47(1) of the Kerala Value Added Tax Rules, 2005 1 year Form 21C

Section 13 read with Rule 47A of the Kerala Value Added Tax Rules, 2005 3 months from the end of Mar31, XX Form 21CC

Section 20 read with Rule 22(1) of the Kerala Value Added Tax Rules, 2005 Monthly Form 10

Section 20 read with Rule 22(1) of the Kerala Value Added Tax Rules, 2005 Quartely Form 10B

Section 42 read with Rule 60 of the Kerala Value Added Tax Rules, 2005 31/12/ & 31/1 Form 13/13A

Form Description Section Time limit


Provident Fund (PF)Submission of returns

Returns Para Form Due date

Return of Ownership & Branches 36 (a) Form 5A On the date of applicability

Change in Ownership, Branches etc. 36 (a) Form 5A Within 15 days of changes

Return of employees 36 (1) Form 9 Within 15 days of coverage

Specimen Signature Card NA NA Immediately on coverage or on changes

Nomination Forms 34 Form 2 15th of every month

Return of new members 36 (2) (a) Form 5 15th of every month

Return of members left 36 (2) (b) Form 10 15th of every month

Monthly Abstract of recoveries and contribution paid 38(2) Form 12A 25th of every month

Payment challans NA NA 15th of every month

Annual Returns 43 Form 6A 30th April of every year

Consolidated return of employees 36 NA Within 15 days of the applicability of scheme

Contribution Cards 43 Form 3A 30th April of every year

Annual Performance Report (APR)

TCS Rate Chart

According to the SEZ Rules, SEZ units need to submit Annual Performance Report (APR) to the DC Office within 3 months from the end of every financial year. The information given in the formats for APR’s should be authenticated by the authorized signatory of the unit and certified by a Chartered Accountant.

https://www.sezonline-ndml.com/pdf/SEZOnline_Release_Notes_V2%2049_Units.pdf

No Nature of Goods Rate (%)

1 Scrap, Alcoholic liquor for human Consumption 1%

2 Tendu leaves 5%

3 Forest Products incl. Timber but excl. Tendu leaves 2.50%

4 Parking Lot, Toll Plaza, Mining 2%

5 Jewellery(If amount > Rs.5 Lacs) 1%*

6 Bullion ( If amount > Rs. 2 Lacs) 1%*

7 Purchase of Motor Vehicle ( If value> Rs.10 Lacs) 1%

8 Purchase of any goods or service, if value thereof exceeds Rs. 2 Lacs and the payment thereof is made in cash

1%

* If total or part of the amount is received in Cash.


TDS Rate ChartTDS is applicable to any person, other than and individual or a HUF not subject to audit under Sec: 44AB in the immediately preceding year.

Nature of Payments Section Code Threshold Amount Rate % Criteria for Deduction

Salary (Other than Government Employee) 192B** As per Normal Slab Rates after providing deductions of Chapter VI A

Interest by bank/co-op society/post officeInterest by others 194A 10,000

500010%10% Rs. 30,000 and worked for less than 5 years

Payment to contractor/ Single transaction Sub contractor / Aggregate during FY Advertisement/ Transporter owning ten or Transporter less than ten goods carriage with PAN

194C

30,0001,00,000

TDS not applicable

2%*2%*

Banking Rs. 10,000/- p.a. Others Rs. 5,000/- p.a.

Insurance Commission 194D 15,000 5% Rs. 10,000/- p.a.

Commission Brokerage 194H 15,000 5%

Rs. 30,000 per contract or Rs. 75,000/- p.a.Rent Plant & Machinery, Equipment Land & Building, Furniture & Fixture 1,80,000##

2%10%

Professional fees Royalties Technical fees Directors remuneration

194J

30,00030,00030,000

Nil

10%10%10%10%

Rs. 20,000/- p.a.

Compensation on acquisition of immovable property (other than agricultural land) 194LA 2,00,000 10% Rs. 5,000/- p.a.

* Rate is 1% in case Deductee is an Individual /HUF. ** Person responsible for making payment & calculation of TDS is required to obtain the evidence or proof or particlars of prescribed claims(including claims of set off loss)from deductee. # TAN is not compulsory for deductions u/s 194IA ## No TDS even if payment exceeds Rs.1,80,000 provided landlord furnishes self-declaration in prescribed Form No .15G/15H to the payer. Note: If No PAN or invalid PAN, TDS rate is 20%. Declaration of non filing of TDS statement is mandatory in case of NIL TDS returns.

194 1A #

194 1B


Head Office:2nd Floor, CM Complex, Kalavath Road, Palarivattom, Cochin - 682025Landline : + 0484 2349126 info@ vja.net.in www. vja.net.in

Mr. Leo Jose Ph: +91-96335 09493E-Mail : [email protected]

Mrs. Sharon Susan Mathews Ph: +91-99950 31625E-Mail : [email protected]

Mr. Sainath Venugopal Ph: +91-97441 67237E-Mail : [email protected]

Details of the PartnersMr. Vargis Jacob (Managing Partner)Ph: +91-9847035861E-Mail : [email protected]

Mr. Chacko Vargis Ph: +91-99950 26606E-Mail : [email protected]

Mr. Pradeep Kumar P Ph: +91-98472 03039E-Mail : [email protected]

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